9-1-84 A

Directs the internal audit program of an agency or institution having a large number of complex, diversified programs or financial operations.

Positions in this class assist top management in attaining goals by furnishing information, analyses, appraisals and recommendations. Audit Directors are given free and unrestricted access to all activities, records, property and personnel within an organization to ensure management directives and controls are being followed.

Supervises a subordinate staff of Audit Managers-Internal, Auditors-Internal, and program specialists as needed. Administrative direction is received from an agency head, board, commission, or oversight board.

The work is of unusual difficulty involving the direction of a variety of compliance, program, electronic data processing systems, operation, and financial audits; appraisals of automated finance and management information systems; and such other audit activity as management may request to ensure that established policies are being followed.

Audit recommendations frequently result in major changes in organization and operations. Liaison is conducted with both state and federal audit agencies to ensure coordination and reporting of efforts.

Typical duties include developing internal agency audit manuals, plans, policies and procedures for evaluations of management controls; conducting special reviews and follow-up investigations; auditing data processing, property, funding and other activities; determining adequacy of corrective actions resulting from previous audit findings; determining compliance with established policies, methods and procedures; developing audit priorities and schedules of adequate frequency and scope; and reviewing audit reports.

Positions in this class select, develop and supervise their audit staffs. On occasion they may personally conduct audits of a sensitive or confidential nature.

Comprehensive knowledge of and demonstrated ability to apply generally accepted accounting principles and auditing standards in a wide range of operational and organizational situations. Considerable knowledge of EDP operations and concepts. Considerable knowledge of state government organization and functioning. Demonstrated ability to conduct and supervise the conduct of a variety of comprehensive audits. Demonstrated ability to develop policies, plans, and coordinate the activities of several audit teams. Demonstrated ability to appraise objectively the performance of subordinates. Demonstrated ability to establish and maintain effective working relationships with agency officials, employees, and central office personnel.

Graduation from a college or university with major studies in accounting or a closely related curriculum preferably including course work in such areas of study as accounting theory, auditing, cost accounting, and management information systems; and progressively responsible auditing experience including supervision of senior professional auditors; or an equivalent combination of professional level training and experience. Certification as a Certified Public Accountant (CPA) or a Certified Internal Auditor (CIA) is desirable.